→ ceca : 其實開股東會要強制回補空單. 01/30 21:20
→ ceca : 所以要增資要搞東搞西.. 01/30 21:20
→ ceca : 空軍已經死在射手座星雲了. 01/30 21:20
推 ggeneration : 股東會還沒開 空軍法會可能還開不完 01/30 21:24
→ swgun : 我不知道美國需不需要強制回補鬼島很多規定獨步全球 01/30 21:25
→ ceca : 美股一樣股東會和除權息都要強制回補. 01/30 21:27
美國的股東會並沒有強制回補規定
不過某些想參與股東會的借出方可能會想把股票暫時call回來
IB 的 Stock Yield Enhancement Program 就說了:
Voting rights go to the borrower.
During any period in which your securities are loaned out, you will forfeit
your right to vote those shares by proxy.
https://www.interactivebrokers.com/en/index.php?f=46942
BTW,
美股除息也不用強制回補
但因為稅務問題，很多借出方會盡量在除息前call回
因為payments in lieu要按普通收入課稅，無法按 qualified dividend 節稅
不過台灣人買美股反正不能按 qualified dividend 節稅
收payments in lieu其實沒差
IB的Q&A:
Do participants in the Stock Yield Enhancement Program receive dividends on
shares loaned?
Stock Yield Enhancement Program shares that are lent out are generally
recalled from the borrower before ex-date in order to capture the dividend
and avoid payments in lieu (PIL) of dividends.
https://ibkr.info/article/1838
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